Over the past ten years, considerable research attention has been devoted to identifying, analyzing, contradicting, advocating, and critiquing the changing roles of accountants. Over the past ten years, we have seen accountants take on additional tasks such as strategy formulation, systems development, organizational redesign and much more. In the 21st century, we have seen accountants devoting much less of their time to routine financial analysis, transaction processing, auditing and statutory reporting. Accountants' roles in the business environment are business oriented. These changes created a crisis for accountants as the credibility of the profession was called into question. In this article we look at the traditional roles of accountants and compare them with the roles of the modern accounting profession. I will discuss some of the ethical issues that bind these roles and express my opinion on these differences. This discussion leads to the main point of th...